Ciências Contábeis 2019.1

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Projetos Integrados da Escola de Negócios Presencial realizados pelos estudantes em cada módulo.

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Projetos Integrados da Escola de Negócios Presencial realizados pelos estudantes em cada módulo.

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Author: search.filters.author.FORTES, Antonio DonizetiSubject: search.filters.subject.Balanço patrimonial

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    PROJETO INTERDISCIPLINAR ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: Lojas Americanas S/A
    (FUNDAÇÃO DE ENSINO OCRTAVIO BASTOS, 2019-06-01) CICCONI, Marcelo de Castro; FORTES, Antonio Donizeti; COSTA, Rodrigo Simão da; DOVAL, Danilo Morais; VALLIM, Max Streicher; CARVALHO JUNIOR, Giander de Freitas; CANCIAN, Helton Henrique; GONÇALVES, Gabriel do Iago; GEORGETTO, Rafael Augusto do; SANCHES, Vinicius Sanches
    This work was developed in order to show the importance of the flow of cash in a company and its effectiveness, making it easier for users to recognition of inflows and outflows of financial resources. The cash flow is the instrument that allows the financial manager to plan, organize, coordinate, direct and control the financial resources of your company for a given period. All people have some notion of their cash flow, no matter how simple a person is, he has control of the inflows and cash outflows in the month, how much was spent, even a child earning an allowance know your cash flow. Each discipline was of paramount importance to prepare this project, because we were able to improve our knowledge acquired in the classroom and have a experience of what an accountant's routine is like
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    ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: LOJAS AMERICANAS S/A
    (FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) CICCONE, Marcelo de Castro; FORTES, Antonio Donizeti; PANCINE, Luiz Fernando; DOVAL, Danilo Morais; VALLIM, Max Streicher; MANSANO, Andreeli; MACHADO, Danilo Fernando; SILVA, Gustavo Alexandre da; BORGES, Matheus Melchiori
    The objective of the interdisciplinary project of the 5th module of Accounting Sciences is to carry out the quarterly financial statements of a trading company. The company's choice it was collective for all groups in that module, which in question was Loja Americanas. THE company is a S.A. publicly traded on Bovespa, making it easier to obtain information her accounting. For the success of this project we must unite the study subjects of this module complementary to each other. The first discipline is advanced accounting in which subjects related to the analysis of a company's financial statements, with an initial focus on DMPL (statement of changes in equity) and DFC (statement of cash flow cash), through the statements it is possible to establish the company's market value and, in principle, the state of its financial health. We also learned to analyze and adjust the values ​​of a company's investments through the Historical Cost Method and of the Equity Method, and identify when the investee is an Affiliate or a Controlled by the investor. The second is accounting theory, all construction needs a foundation done well, to sustain the great load to come, we can use this concept in knowledge, if we do not know the foundation (base) of a science, we will not be prepared to deepen and advance in knowledge and apply with clarity and quality of practice (statements) in accounting. For that, we got to know the standards that govern accounting practice (CPS's), and also the understanding that the area accounting is constantly changing, both legislative and technological.
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    ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: LOJAS AMERICANAS S.A
    (FUNDAÇÃO DE ENISNO OCTAVIO BASTOS, 2019-06-01) CICCONI, Marcelo de Castro; FORTES, Antonio Donizeti; PANCINI, Luiz Fernando; DOVAL, . Danilo Morais; VALLIM, Max Streicher; SANCHES, Alessandra Moura; LOPES, Aline Pinheiro Simão; PICOLO, Bruna Avansi; CARDOSO, Giovana Macena; CAMPOS, João Paulo de Pádua
    The present work aims to present in an objective way the movements arising from the financial statements, for this purpose, the Balance sheet of a real company, Lojas Americanas S.A. so that this objective is achieved, each unit of study applied in this module will be analyzed. Initially, the accounting entries will be carried out in the NetSpeed ​​system to carry out the movements in the financial statements, being them, the Balance Patrimonial, the DRE and DFC. After that, the possible investments to be made, in accordance with the concepts of subsidiary and affiliate, in addition to addressing the mandatory to prepare the DFC. In addition, the basic conceptual structure of accounting will also be addressed. financial statement for the preparation and disclosure, including the definitions of Assets and Liabilities obtaining three topics of each, based on this will develop the Income, Expenses, Losses and Earnings. Also, a summary will be made on some CPC's, among them, CPC 47 Revenue of Customer Agreement, CPC 16 (R1) Inventory, CPC 20 (R1) Borrowing Costs, CPC 27 Property, Plant and Equipment, CPC 04 (R1) Intangible Assets and CPC 12 Adjustment to Value Gift; based on the analysis of the CPC's, possible measurements will be carried out and ranges to be defined
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    ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL LOJAS AMERICANAS
    (FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-05-01) CICCONI, . Marcelo de Castro; FORTES, Antonio Donizeti; PANCINE, . Luiz Fernando; DOVA, . Danilo Morais; VALLIM, Max Streicher; PERACIN, Beatriz Jardim; HENRIQUE JUNIOR, Fabio; MAXIMO, Gabriel R.; SILVA, Luciete da
    Neste projeto apresentaremos uma contabilidade mais avançada através de promoção, lançamentos e apresentações. Para que o projeto seja enriquecido escolhemos uma empresa real, no caso das Lojas Americanas S.A., e assim utilizaremos do seu próprio patrimonial como saldos iniciais para nosso balanço de contas. Com a empresa escolhido e com os valores estipulados conduzimos cada matéria deste semestre ao projeto e aplicamos os devidos temas apresentados
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    ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: LOJAS AMERICANAS S.A
    (FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) CICCONI, . Marcelo de Castro; FORTES, Antonio Donizeti; PANCINE, . Luiz Fernando; DOVAL, Danilo Morais; VALLIM, . Max Streicher; VIDAL, Bruna Andreato; ALVES, Gabriel Sardinha; PAFUME, Rebecca da Silva; OLIVEIRA, Rony Cezar de
    In this interdisciplinary project we will prepare the Balance Sheet, DRE (Income Statement for the Year) and DFC (Cash Flow Statement), for through simulated launches, which will be carried out based on the Statements of a real company according to the bmfbovespa.com.br website The company chosen was Lojas Americanas S.A, where its headquarters are located in city ​​of Niterói - RJ . We chose it because it is one of the largest companies in the country that works directly with the retail trade. The study units that will be addressed in this module are intended to develop through the theoretical content technical and practical skills since the opening of the company to the postings of statements in the Netspeed accounting system.
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    ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: LOJAS AMERICANAS S.A.
    (FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) CICCONI, Marcelo de Castro; FORTES, Antonio Donizeti; PANCINE, Luiz Fernando; DOVAL, Danilo Morais; VALLIM, Max Streicher; DIAS, Juliana G.; LOBO, Maria Vitória B.; MARQUES, Amanda Q.; MARTINS, Gabriel H.; GRAVA, Gustavo H de
    In the 5th Module of Accounting Sciences, we will use the contents applied in the classroom to develop financial statements based on the results of a real company. We will use the statements, pronouncements and accounting standards of Lojas Americanas S.A. for investment appraisal. After analysis, each group will receive lists of fictitious accounting results for the preparation of the Balance Sheet, Income Statement, Cash Flow and project development. The process of choosing the company was carried out in the classroom with the support of Prof° Danilo Doval, several students chose different companies with activities in the commercial segment, and by means of a vote, we chose Lojas Americanas S.A. by the majority result.
Direito autoral ou direito de autor é um conjunto de prerrogativas conferidas por lei à pessoa física ou jurídica criadora da obra intelectual, para que ela possa usufruir de quaisquer benefícios morais e patrimoniais resultantes da exploração de suas criações. É derivado dos direitos individuais e situa-se como um elemento híbrido, especial e autônomo dentro do direito civil.